Demark

Denmark has a highly digitalised invoicing and accounting environment, supported by the Danish Bookkeeping Act and the country's established NemHandel infrastructure.

The Bookkeeping Act has introduced mandatory digital bookkeeping for a broad range of businesses and requires digital bookkeeping systems within scope to support structured electronic invoicing. However, this shouldn't be confused with a general mandate requiring every domestic B2B invoice in Denmark to be exchanged as an e-invoice.

Structured e-invoicing is already firmly established for transactions with the Danish public sector and is increasingly supported across private-sector invoice flows.

Denmark's digital bookkeeping requirements apply to businesses in phases depending on factors such as company type, accounting obligations, and turnover. From 1 January 2026, the requirements were extended to additional businesses, including certain businesses not subject to the Danish Financial Statements Act when their net turnover exceeds the applicable threshold.

Businesses covered by the digital bookkeeping rules must use systems that meet the applicable requirements. Separate e-invoicing requirements apply when invoicing Danish public authorities, where structured electronic invoices are already an established requirement.

Digital bookkeeping systems subject to the Danish requirements must support the sending and receiving of structured electronic invoices and credit notes. Structured e-invoices must contain machine-readable data that can be processed automatically and electronically.

A conventional PDF invoice is therefore not considered a structured electronic invoice under the Danish definition. Supported structured formats include the Danish OIOUBL standard and Peppol BIS.

The requirements form part of Denmark's broader move towards automated bookkeeping, standardised financial data, and more efficient digital reporting.

Denmark's established e-invoicing infrastructure is centred around NemHandel, while Peppol provides an interoperable network for domestic and cross-border structured document exchange.

OIOUBL is the established Danish structured document format, while Peppol BIS supports standardised electronic invoicing based on European specifications. Digital bookkeeping systems within scope must support sending and receiving electronic invoices and credit notes in these formats.

This infrastructure enables invoice data to move directly between business systems rather than relying on manually processed documents such as PDFs.

HubBroker connects e-conomic, Uniconta, Business Central, Rackbeat and other ERPs to NemHandel and Peppol. We generate OIOUBL or Peppol BIS invoices from your ERP data, check the EAN routing, and deliver inbound supplier invoices straight into your ERP. PDF supplier invoices are converted to structured data through IDP.